2004 (8) TMI 242

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....Member (T)]. - Appellant, an assessee under Central Excise Act, 1944, claimed exemption under Notification 108/95-C.E., dated 28-8-95 supplied to M/s. BHEL who had placed the orders. M/s. BHEL in turn had to supply goods to National Thermal Power Corporation Ltd. (NTPC) project guaranteed by IBRD, International Monitoring Organisation. This claim was rejected on the grounds - that certificate requ....

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.... or are to be supplied to a project financed by the said United Nations or the said International organisation and denied the benefit of the notification. Hence this appeal.' 3. After hearing both sides & considering the material on record, it is found - (a)     "The relevant portion of Notification 108/95-C.E. as amended, reads as follow - "...... hereby exempts all g....

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....ble to the benefit of the notification. The CCE (A) in his findings, accepted that the appellants figure in the contract between NTPC & BHEL. Therefore, the denial, on failure alleged on the ground to prove the goods were supplied in favour of BHEL have been delivered at site at Madhya Pradesh for use in the project and the project being financed by the prescribed organisation and approved by the ....

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....cate. (iii)    Planning Commission Approval (Ministry of Power). (iv)    Copy of Public Notice No. (E)/DEA, dated 23-6-94 and 3 (FT)/DEA, dated 17-10-94 issued by Department of Economics Affairs, Ministry of Finance. To the Assistant Commissioner and a certificate from Under Secretary, Ministry of Power, certifying the project to be having approval of Governm....